PL EN


2012 | 263 |
Article title

Dochód a wynik finansowy brutto w warunkach autonomii prawa bilansowego i podatkowego w Polsce

Content
Title variants
PL
Taxable income and profit before tax in the context of accounting law and tax law autonomy in Poland
Languages of publication
Abstracts
EN
Accounting law and tax law autonomy in Poland, suggests that the principles of measuring the profit before tax and income tax are divergent relative to each other. Analyzing the accounting and tax rules, it appears that the rules for determining income tax are related to accounting regulations. This article aims to provide general relationships: linkages and differences between the principles of measurement of income tax and profit before tax.
Keywords
Year
Volume
263
Physical description
Dates
published
2012
References
Document Type
Publication order reference
Identifiers
URI
http://hdl.handle.net/11089/2705
YADDA identifier
bwmeta1.element.hdl_11089_2705
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